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Examples of Adjusting Journal Entries in Accounting

March 8, 2012 Vic 5 Comments

Adjusted general ledger cash

In our previous post titled how to make adjusting journal entries (AJE), we have discussed the common types of adjusting entries, namely, accrued revenues, accrued expenses, unearned revenues, prepaid expenses, depreciation (estimation), change in accounting estimate, and prior … [Read more...]

Accounting accounting tips, bookkeeping, business, financial accounting, journal entries, journalizing, recording

How to Make Adjusting Journal Entries

March 7, 2012 Vic Leave a Comment

sample adjusting journal entries

In our previous article, we’ve discussed about the preparation of a trial balance. After the trial balance is prepared, we need to ensure that our accounting records are accurate and our financial reports will be fairly presented. Adjusting journal entries (AJE) are necessarily … [Read more...]

Accounting accounting, accounting tips, business, financial accounting, journalizing

How to Make Accounting Journal Entries

June 16, 2011 Vic 14 Comments

Recording Journal Entries

After identifying and measuring your business transactions, you will now move to the recording process of accounting. The first phase of recording is making the journal entries (journalizing) that should be recorded in the general journal or special journals, such as sales … [Read more...]

Accounting assets, business, capital, expenses, financial, income, journalizing, liability, recording

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